San Antonio Cpa Continuing Education Foundation
Nonprofit profile at a glance
- EIN
- 741969656
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-T 2020
- Location
- San Antonio, TX, USA
- Phone
- 2108282722
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $209,183
- Expenses
- $215,024
- Assets
- $588,079
- Liabilities
- $84,818
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- BRANDON HOWARD (PRESIDENT)
- ANETTE FLORES (PRESIDENT-EL)
Highest reported compensation
- JACQUI BELCHER (EXECUTIVE DI): $51,409 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The foundation sponsors high quality, affordable continuing education, awards scholarships and provides a platform for volunteer to give back to the community.
What it reported doing in 2024
Awarded 14,500 in scholarships to 7 students. Awarded 12,200 in academic gifts to the accounting departments of 9 area universities.
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 90
- Accountability: 79
- Sustainability: 42
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.7%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.8%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 2.73; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -8.2% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -5.5% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
- Governance: 18 of 18 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $210K in reported program spending
- Leadership: top reported pay $51K · 20 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.